What property exemptions are available?
Homestead, School, Disabled Veterans, & Preferential Agriculture
Property tax is one of the primary sources of revenue for Lowndes County. It is used to fund police and fire services, education, roads, bridges, water, parks, and other county services. The basis for property tax is the fair market value of the property, which is established on January 1 of each year. The tax is levied on the assessment value, which by law is established at 40% of fair market value. The amount of tax is determined by the millage rate. One mill of tax is equal to $1 per $1,000 of assessed value. We accept applications year round. Applications for the current year must be made prior to March 1 of the year the application is being sought. Once you have applied for an exemption, you do not need to reapply unless you move to another location.

Special Exemptions
You may be eligible for conservation use or preferential agricultural assessment exemption if you are in good faith agricultural / forest production. This would include producing plants, trees, fowl or animals, or the production of aquaculture, horticulture, floriculture, forestry, dairy, livestock, poultry and apiarian products. With both programs, you enter into a 10-year covenant with Lowndes County whereby you agree to continue your property in agricultural or forestry production.

Residential Transitional Exemption
If you live in an area that is in a transition from residential to commercial use, and it is affecting the value of your property, you may apply for a residential transitional assessment covenant. This is also a 10-year covenant. For all 3, apply between January 2 and April 1.

For additional information view the Exemptions page.

Show All Answers

1. How is my property value determined?
2. What property exemptions are available?
3. How can I appeal my assessment?
4. How is the tax rate figured?